CHAPTER 5.5. UTILITY SERVICES USE TAX

IC 6-2.3-5.5
    Chapter 5.5. Utility Services Use Tax

IC 6-2.3-5.5-1
Imposition of tax
    Sec. 1. An excise tax, known as the utility services use tax, isimposed on the retail consumption of utility services in Indiana thatare billed after June 30, 2006.
As added by P.L.162-2006, SEC.19.

IC 6-2.3-5.5-2
Calculation of tax on gross consideration
    Sec. 2. The utility services use tax is measured by the grossconsideration received by the seller from the sale of the commoditiesor services listed in IC 6-2.3-1-14(1) through IC 6-2.3-1-14(6).
As added by P.L.162-2006, SEC.19.

IC 6-2.3-5.5-3
Tax rate
    Sec. 3. The utility services use tax is imposed at the same rate asthe utility receipts tax under IC 6-2.3-2-2.
As added by P.L.162-2006, SEC.19.

IC 6-2.3-5.5-4
Exemptions
    Sec. 4. The retail consumption of utility services in Indiana isexempt from the utility services use tax if the:
        (1) transaction is subject to utility receipts tax (including apublic utility (as defined in IC 8-1-2-1) and the utility receiptstax is paid on the gross receipts from the utility services;
        (2) gross receipts from the transaction are not taxable underIC 6-2.3-3 and the utility services are consumed for thepurposes for which the gross receipts were excluded fromtaxation;
        (3) utility services were acquired in a transaction that is whollyor partially exempt from the utility receipts tax under IC 6-2.3-4and the utility services are consumed for the purpose for whichthe utility services were exempted; or
        (4) utility services were acquired in a transaction that is whollyor partially subject to a deduction from the utility receipts taxunder IC 6-2.3-5-6 and the utility services are consumed for thepurpose for which the utility services deduction was given.
As added by P.L.162-2006, SEC.19.

IC 6-2.3-5.5-5
Credits
    Sec. 5. A person is entitled to a credit against the utility servicesuse tax imposed on the retail consumption of utility services equal tothe amount, if any, of utility services use tax paid to another state.Payment of a general sales tax, purchase tax, or use tax to another

state does not qualify for a credit under this section.
As added by P.L.162-2006, SEC.19.

IC 6-2.3-5.5-6
Liability of user
    Sec. 6. The person who consumes utility services is personallyliable for the utility services use tax.
As added by P.L.162-2006, SEC.19.

IC 6-2.3-5.5-7
Collection procedures
    Sec. 7. The department shall establish procedures for thecollection of the utility services use tax from users, including depositand reporting requirements, deposit dates, and reporting dates.Failure to comply with the procedures is subject to the penalties inIC 6-8.1.
As added by P.L.162-2006, SEC.19.

IC 6-2.3-5.5-8
Utility services sellers; voluntary registration and collection of tax
    Sec. 8. Any seller of utility services may elect to register with thedepartment to collect utility services use tax on behalf of personsliable for the utility services use tax imposed under this chapter. Aseller must comply with the collection and reporting proceduresspecified by the department only if the seller enters into anagreement with the department under this section.
As added by P.L.162-2006, SEC.19.

IC 6-2.3-5.5-9
Payment of tax
    Sec. 9. (a) This subsection applies only to a person who receivesutility services from a seller that enters into an agreement undersection 8 of this chapter. The person liable for the utility services usetax shall pay the tax to the seller from whom the person purchasedthe utility services, and the seller shall collect the tax as an agent forthe state, if the seller has departmental permission from thedepartment to collect the tax.
    (b) In all other cases, the person liable for the utility services usetax shall pay the utility services use tax directly to the department.
As added by P.L.162-2006, SEC.19.

IC 6-2.3-5.5-10
Payment to utility services seller; required issuance of receipt
    Sec. 10. When a seller collects the utility services use tax from aperson, the seller shall, upon request, issue a receipt to that personfor the utility services use tax collected.
As added by P.L.162-2006, SEC.19.

IC 6-2.3-5.5-11
Receipt as evidence of payment    Sec. 11. If:
        (1) the department assesses the utility services use tax againsta person for the person's retail consumption of utility services;and
        (2) the person has already paid the utility services use tax inrelation to the utility services to a seller permitted to collect theutility services use tax under section 8 of this chapter;
the person may avoid paying the utility services use tax to thedepartment if the person can produce a receipt or other writtenevidence showing that the person paid the utility services use tax tothe seller.
As added by P.L.162-2006, SEC.19.

IC 6-2.3-5.5-12
Utility services seller; responsible office liability for payment ofcollected taxes to department
    Sec. 12. (a) An individual who:
        (1) is an employee, officer, or member of a corporation,partnership, or limited liability company that is a seller of utilityservices; and
        (2) has a duty to remit utility services use tax to the departmentunder an agreement entered into by the seller of utility servicesunder section 8 of this chapter by virtue of the individual'sresponsibilities within the corporation, partnership, or limitedliability company;
holds those taxes in trust for the state and is personally liable for thepayment of those taxes, plus any penalties and interest attributableto those taxes, to the state.
    (b) An individual described in subsection (a) who knowingly failsto collect or remit the specified taxes to the state commits a Class Dfelony.
As added by P.L.162-2006, SEC.19.